How are Muslims accountable to Allah?

In Islam, 'accounting' lies in the responsibility of every Muslim to carry out duties as described in the Qur'an.

Similarly, in a business enterprise, both management and the providers of capital are accountable for their actions both within and outside their firm. Accountability in this context means accountability to the community (umma) or society at large. Muslims cannot, in good faith, compartmentalise their behaviour into religious and secular dimensions, and their actions are always bound by the shari'a. Islamic law thus embodies an encompassing set of duties and practices including worship, prayer, manners and morals, along with commercial transactions and business practices.

Muslims ought to conduct their business activities in accordance with the requirement of their religion to be fair, honest and just toward others. Business activity, in consequence, must be broadly inspired and guided by the concepts of tawhid (oneness and unity of God), ihsan (goodness), and tawakkal (trust in God).

Individuals are expected to feel socially responsible for others in the community. One cannot enjoy life while others cannot. In general, the aim of the Islamic economic system is to allow people to earn their living in a fair and profitable way without exploitation of others, so that the whole society may benefit.

Accounting in the broad sense is central to Islam, since accountability to God and the community for all activities is paramount to a Muslim's faith. Based on shari’a – the divine law of Islam. Every Muslim is accountable to Allah on the day of Judgement.